United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L84456 - NY L84499 > NY L84469

Previous Ruling Next Ruling
NY L84469




May 10, 2005

CLA-2-64:RR:NC:247: L84469

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Steven Z. Haber
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue
25th Floor
New York, NY 10022-4877

RE: The tariff classification of footwear from Italy.

Dear Mr. Haber:

In your letter dated April 26, 2005, you requested a tariff classification ruling on behalf of PRADA USA Corp. You have submitted samples of footwear style nos. PR3163 and 4PO723. You describe the items as men’s athletic shoes with rubber soles and uppers comprised of textile and leather. You state that both styles are similar in construction with the exception that style 4PO723 has Velcro instead of lace closures. You also state that the leather material of the upper is lasted under and cemented to the sole, thereby contributing significant structure and form, and should be included in the external surface area determination. You state that the leather constitutes approximately 70 percent of the external surface area of the upper for both styles.

The applicable subheading for style nos. PR3163 and 4PO723 in sizes up to and including American men’s size 8 will be 6403.99.90, HTS, which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, not covering the ankle, other, for other persons, valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem. The applicable subheading for style nos. PR3163 and 4PO723 in sizes larger than American men’s size 8 will be 6403.99.60, HTS, which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, not covering the ankle, other, for men, youths and boys. The general rate of duty will be 8.5 percent ad valorem. .
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist, Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: